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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 5741.19 | Prohibition against refusal to pay tax.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5741 Use Tax; Storage Tax
 
Effective:
February 20, 1986
Latest Legislation:
House Bill 583 - 116th General Assembly
PDF:
Download Authenticated PDF
 

No consumer shall refuse to pay the full and exact tax required by section 5741.02, 5741.021, 5741.022, or 5741.023 of the Revised Code, or refuse to comply with sections 5741.01 to 5741.22 of the Revised Code, and the rules of the tax commissioner, or present to the seller a false certificate indicating that the storage, use, or consumption of the thing transferred is not subject to the tax.

Available Versions of this Section